See Note*

48-4235 . Recreational vehicle spaces surcharge for major league spring training; rate; administration A. If the board of directors determines that it is necessary in order to retain, attract or relocate a major league baseball spring training operation, the board may levy and, if levied, the department of revenue shall collect a recreational vehicle spaces surcharge pursuant to subsection B of this section in addition to or in lieu of other revenues collected pursuant to this article to be used and expended for the purposes set forth in section 48-4204, subsection A. The surcharge is effective and shall be collected beginning January 1 or July 1, whichever date first occurs at least three months after the board approves the surcharge. B. The board shall set the recreational vehicle spaces surcharge at a rate not to exceed fifty cents a day on the lease or rental of a parking space for recreational vehicles, as defined in section 41-2142, in the district, subject to the following: 1.The surcharge is not taxable under section 42-1310.10. 2.Leases or rentals of spaces for parking recreational vehicles that are intended to serve as a place to store an unoccupied recreational vehicle are not subject to the surcharge. 3. Leases or rentalsof recreational vehicle parking spaces for a total of at least twelve consecutive months, or leases or rentals of different parking spaces within the same recreational vehicle park that are leased or rented for the same recreational vehicle for at least twelve consecutive months, are not subject to the surcharge if the recreational vehicle is subject to personal property taxes in this state pursuant to title 42. 4. The board of directors may also exempt from the surcharge leases or rentals of recreational vehicle parking spaces for a total of at lease twelve consecutive months if the recreational vehicle is registered in this state. C. Unless the context otherwise requires, section 42-6102 governs the administration of a surcharge imposed under this section which shall be reported on a form prescribed by the department of revenue. D. Each month the state treasurer shall remit to the district treasurer the net revenues collected under this section during the preceding month. The district treasurer shall deposit the monies in the county stadium district fund. E. The board of directors may pledge all or part of the surcharge levied under this section to secure district bonds or financial obligations under this chapter. The surcharge shall not be terminated until all bonds, obligations and associated payments that are secured by the surcharge are fully met and discharged. * A.R.S. § 48-4235 was repealed by Laws 2000, Chapter 314 § 2. However, Laws 200, Chapter 314 § 5 provides: “Notwithstanding the repeal of § 48-4235, Arizona Revised Statutes, as amended by Laws 1998, chapter 1, § 333, Laws 1998, chapter 149, § 1 and Laws 1998, chapter 283 § 41, by this act, if a district has levied a surcharge pursuant to § 48-4235, Arizona Revised Statutes, before January 1, 2000, the district may continue to levy a surcharge at any time on or after that date, except that the surcharge shall be terminated when all bonds, obligations and associated payments outstanding as of September 1, 2000 that are secured by the surcharge are fully met and discharged.”